Preferred Citation

Office of the Treasurer: Records, George J. Mitchell Department of Special Collections & Archives, Bowdoin College Library, Brunswick, Maine

Biographical/Historical Note

The Treasurer of the College was one of the original officers of administration and was responsible for financial transactions and record keeping functions on a daily and yearly basis. As financial and accounting issues became more complex in the twentieth century, the Treasurer's Office expanded in scope and included the Bursar's Office, Accounting Office, and the Controller's Office. In 1991, the position became part of the larger office of the
Vice President for Finance and Administration and Treasurer.

Scope and Content

Records include important historical documents and a variety of significant materials: early financial reports, pledge subscriptions, salary records, deeds, tuition records, cash disbursement records, and many other records of financial activity. Many of the records have been bound into volumes. Others are arranged by date. Financial records created after 1951 are found in the
Vice President for Finance and Administration and Treasurer collection.

Publication Information

Access Restrictions

Some material restricted. Consult series descriptions for specific information.

Collection Inventory

1.8.1: Financial Reports, 1859-1951 2.5 linear feet.

Series Description:

The yearly Financial Reports from 1859-1951 include information on the previous year's salaries, financial aid, and gifts and bequests. In each report the treasurer supplies a message summarizing the financial status of the college in the previous year. Some reports include detailed supporting schedules and other supplementary information. Reports subsequent to 1951 can be found in the Office of the
Vice President for Finance Administration and Treasurer.

Arrangement:

Arranged chronologically.

Access Restrictions:

No restrictions.

Box

1

[1859-1897]

2

[1897-1929]

3

[1930-1951]

Volume

Spec Ref

1896-1908

Spec Ref

1908-1920

Spec Ref

1920-1930

Spec Ref

1930-1940

Spec Ref

1940-1948

Spec Ref

1948-1951

1.8.2: Subscriptions to the Endowment Funds, 1794-1910 12.0 volumes.

Series Description:

This series contains early paper-bound subscription lists of those who pledged money to Bowdoin's established endowment funds, during the period from 1794-1910.

Arrangement:

Arranged chronologically.

Access Restrictions:

No restrictions.

Volume

1

Subscriptions to the Endowment Funds of Bowdoin College, 1847 (Subscriptions Raised in Support of the Declaration of Congretional Orthodoxy, Signed in 1846 by a Majority of Both Boards)

Series Description:

Records span 1814-1933 and contain copies of property deeds of the college, record of deed grants, treasurer's letters, Emergency Committee records from 1917-33, indexes of student accounts from 1862 through 1925, invoice registers from 1880-1898 and 1918-21, records of notes receivable from 1814-1866.

1.8.7: Financial Documents, 1791-1925, undated 2.0 linear feet.

Series Description:

This series contains various unbound financial documents spanning years from 1791 to 1925, such as subscriptions, bonds, notes, promissory notes, receipts, statements, reports, accounts, decrees and charts. Notably, an original Massachusetts State Senate document: "An Act for the encouragement of Literature, Piety & Morality & the useful Arts and Sciences- Grant of $3000. per annum to Bowdoin College, for ten years, to be paid semi-annually, from the date of this act, Feb.ry 24th 1814".

Arrangement:

Arranged chronologically.

Access Restrictions:

No restrictions.

1791-1823

Box

Folder

1

1

1791 Mar 21. Subscription of the inhabitants of N. Yarmouth to support the building and endowment of the College

[n.d.] Map of Bowdoin lands: gift of the Commonwealth of Massachusetts

Box

Folder

2

93

[n.d.] Plan for location of manhole between College houses 262 and 264 Maine Street

2

94

[n.d.] Rough plan of Town Common

2

95

[n.d.] Summary re: lands from Nehemiah Cleaveland's notes

1.8.9: Accounting Ledgers, 1855-1962 38.0 volumes.

Series Description:

This series contains accounting ledgers covering endowment and other fund accounts, internal accounts, general expenses and income accounts, for the years 1855 through 1962, with information on the Buxton scholarship account running through 1979. Includes some investment information, and the Statement of Terms of 1899 Donations and Bequests. Some payroll information is included from July 1960 through December 1962.

Arrangement:

Arranged chronologically.

Access Restrictions:

No restrictions.

Volume-folio

1

Accounting Ledger (1855-1866)

2

Ledger with Alphabet Bowdoin College (1864-1871)

2a

Ledger C, 1866-1899

3

Alumni Journal Ledger (1873-1877)

4

Old Book of Funds and Security (1873 -1898)

5

Buxton Scholarship (Sept. 24, 1875- Feb. 8, 1916)

6

Buxton Scholarship (Feb. 26, 1876- Feb. 1, 1979)

7

Statement of Terms of 1899 Donations and Bequests

8

Fund and Investment Ledger (1899-1921)

9

General Ledger (1899-1921)

10

Investments and Income Register (1920--1924) #2

11

Expense Ledger #1 (1921-1922)

12

Fund Ledger (1921-1928)

13

Income Ledger (1921-1929)

14

General Ledger (1921-1929)

15

Expense Ledger #2 (1922-1923)

16

Expense Ledger #3 (1923-1924)

17

Expense Ledger #4 (1924-1925)

18

Investment and Income Register "No. 3" BC (1924-1925)

19

Expense Ledger #5 (1925-1926)

20

Accounting Ledger (1925-1926)

21

Expense Ledger #6 (1926-1927)

22

Income Ledger "No. 2" (ca. 1927)

23

Expense Ledger #7 (1927-1928)

24

Expense Ledger #8 (1928-1929)

25

Expense Ledger #9 (1929-1930)

26

General Ledger (1929-1943)

27

Income Ledger Funds from (1930-ca. 1954)

28

Fund Ledger #1 (1930-1959)

29

Fund Ledger #2 (1930-1959)

30

Fund Ledger #3 (1930-1959)

31

Endowment (1938-1944)

32

Income Ledger (1938-1956)

33

Income Ledger (1940-1951)

34

General Ledger (1942-1951)

35

General Ledger 1948-1957

36

General Ledger (1954-1959)

37

Ledger Pay Roll (July 1960-Dec. 3, 1962)

1.8.10: Student Bonds, 1883-1910 1.0 linear foot.

Series Description:

This series contains signed and usually sealed bonds from students in the classes of 1884 through 1905, and nongraduates 1902-1910. The bonds were statements binding the student and others designated by the student, to a payment of two hundred dollars to the Treasurer of the College. The sum was to cover such expenses as term bills and any assessment for repair of room damage or other damage for which the student was responsible at the time of commencement.

Arrangement:

Arranged chronologically by class year, then alphabetically within each class.